§ 6-6-1.1-606.6 — Penalties; improper delivery of gasoline

Indiana § 6-6-1.1-606.6

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 1.1: Gasoline Tax

Text

6. (a) Except as provided in subsection
(c), every person included within the terms of section 606(a) of this
chapter who transports gasoline in a vehicle on the highways of Indiana
in a vehicle having a total tank capacity of less than eight hundred fifty
(850) gallons is liable to the state for a penalty equal to the rate
provided in section 201 of this chapter on all gasoline transported into
Indiana and delivered to any person other than a licensed distributor.
(b) Except as provided in subsection (c), every person included
within the terms of section 606(c) of this chapter who transports
gasoline in a vehicle on the highways of Indiana is liable to the state for
a penalty equal to the rate provided in section 201 of this chapter on all
gasoline:
(1) received by the person for transportation to a point outside
Indiana;
(2) not in fact transported to a point outside Indiana; and
(3) in fact delivered to a person other than a licensed distributor
inside Indiana.
(c) The following are excluded when computing any liability under
this section:
(1) All deliveries of gasoline when the tax imposed by law was
charged or collected by the parties under the circumstances
described in this section.
(2) Deliveries of gasoline used in computing the tax under section
301 of this chapter.

Legislative History

As added by P.L.69-1991, SEC.9.